David,

GnuCash calculates a number of balances  which are updated as transactions
are added. The complete XML data file is loaded in when GnuCash starts up to
generatie these balances consistently so little time at startup would be
saved and by not retaining the data in memory, this data would have to be
reloaded each time a transaction is entered. It should be possible to load
and calculate the balance data once at startup and then just work with
increments to the balances that occur during a session. Even with the
database backends, all the data is loaded at startup. Some of this is
historical to do with the initial design of the GnuCash engine.  

David Cousens



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David Cousens
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